Section 74 lets GST officials go after tax evaders who commit fraud, lie on purpose, or hide stuff. They get more time to investigate and can hit offenders with bigger penalties.

In a significant ruling that will impact GST-registered businesses across India, the Andhra Pradesh High Court has clarified the sweeping powers of tax authorities to block Input Tax Credit (ITC) under Rule 86A of the CGST Rules—even after the credit has already been utilized. The judgment in Sugna Sponge & Power Pvt. Ltd. v. Superintendent of Central Tax (2025) is a must-read for every business and tax professional.

The Goods and Services Tax Network (GSTN) has released an important advisory concerning the reporting of values in Table 3.2 of Form GSTR-3B. This advisory is intended to inform taxpayers of recent developments and changes that impact the auto-populated values in the mentioned table.

GST Circulars Must Be Considered by Tax Authorities in Confirming Demands Under Section 74 | Shri Krishna Pharmaceutical and Surgical Agencies v. PC CGST